Integrated Filing — IndAS



General information about company
Scrip Code 509675
NSE Symbol BIRLANU
MSEI Symbol NOTLISTED
ISIN INE557A01011
Name of company BIRLANU LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 04-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacturing
Start date and time of board meeting 04-Aug-2025   12:00:00
End date and time of board meeting 04-Aug-2025   13:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
no such incidence



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 7276400000
Other income 213600000
Total income 7490000000
2 Expenses
(a) Cost of materials consumed 3456000000
(b) Purchases of stock-in-trade 535700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 619900000
(d) Employee benefit expense 541300000
(e) Finance costs 59400000
(f) Depreciation, depletion and amortisation expense 169200000
(f) Other Expenses
1 Other Expenses 1728000000 1728000000
Total other expenses 1728000000
Total expenses 7109500000
3 Total profit before exceptional items and tax 380500000
4 Exceptional items 0
5 Total profit before tax 380500000
6 Tax expense
7 Current tax 163300000
8 Deferred tax -63000000
9 Total tax expenses 100300000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 280200000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 280200000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 280200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 75700000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 37.16
Diluted earnings (loss) per share from continuing operations 37.16
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 37.16
Diluted earnings (loss) per share from continuing and discontinued operations 37.16
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes: n1.The financial results of BirlaNu Limited, formerly HIL Limited, the Company, have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act, 2013, the Act read with the relevant rules thereunder and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015.2.The above results for the quarter ended 30 June 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 04 August 2025. The statutory auditors have expressed an unmodified review opinion on these results.3.Where financial results contain both consolidated and standalone financial results of the parent, segment information is required to be presented only in the consolidated financial results. Accordingly, segment information has been presented in the consolidated financial results.4.The standalone figures for the quarter ended 31 March 2025 are the balancing figures between audited standalone figures in respect of the full previous financial year and the published unaudited year to date standalone figures upto the third quarter of the previous financial year. Also, the standalone figures upto the end of the third quarter were only reviewed and not subjected to audit.5.Certain assets of the Company classified under Assets held for sale category have been sold during the year ended 31 March 2025. Profit arising on such sale amounting INR 8189 Lakhs for the year ended 31 March 2025, is presented as an exceptional item in the above results.6.During the earlier years, the Company received demands from Goods and Services Tax Department, Government of Tamil Nadu, Chennai amounting to INR 7630 Lakhs for the period 01 July 2017 to 31 March 2023, with regards to HSN Harmonized System Nomenclature Classification code of one of the product sold by the Company. The Company challenged the said Orders by filing Appeals before Deputy Commissioner Appeals, Chennai. Aggrieved by the order of the Appellate Authority confirming the demand, the Company had challenged the said Orders in the Honourable High Court of Madras by filing writ petition. Subsequently, on 14 July 2025, the Company has received a favourable order from Honourable High Court directing to quash the impugned orders.7.Pursuant to Sections 230 and 233 and all other applicable provisions of the Companies Act, 2013, as per the provisions of the Memorandum of Association and Articles of Association and after obtaining the approvals from the Board of Directors and subject to the requisite approval of the shareholders or creditors of the respective Companies, Crestia Polytech Private Limited, Aditya Poly Industries Private Limited, Aditya Polytechnic Private Limited, Prabhu Sainath Polymers Private Limited, and Topline Industries Private Limited hereinafter referred to as the Transferor Companies, and BirlaNu Limited, formerly known as HIL Limited hereinafter referred to as the Transferee Company have filed the necessary Company Applications seeking approval of the Scheme of Amalgamation of the Transferor Companies with the Transferee Company before the Honble National Company Law Tribunal NCLT, the Kolkata Bench and the Hyderabad Bench. Honble NCLT, Kolkata bench, through its order dated 23 July 2025 dispensed with the requirement of holding shareholders and creditors meeting. As a next step, transferor Companies would file company petitions as per the directions of Honble NCLT, Kolkata bench.8.The Company in financial year 1979 80 had invested in Supercor Industries Limited, Nigeria Supercor. Supercor suspended its operations from November 2015 and closed its offices because of which it has not prepared any financial statements since then. Therefore, the Company has been unable to incorporate the requisite financial information, if any, of Supercor in its consolidated financial statements as required under sub section 3 of Section 129 of the Companies Act, 2013 and the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015. The Company’s investment in Supercor as at the reporting periods presented amounts to INR NIL, after considering the provision for diminution in value of investments amounting to INR 143 lakhs. On the basis of the request filed by the Company in earlier years, an intimation was received from Reserve Bank of India for suspension of the Unique Identification Number allotted to Supercor.9.The financial results of the following subsidiaries and step-down subsidiaries and Joint venture of the Company are included in the consolidated financial results for the quarter ended 30 June 2025: nS.NoName of the entityCountryRelationship n1BirlaNu International GmbH, formerly HIL International Limited, Germany Wholly owned Subsidiary n2Parador Holding GmbHGermanyStepdown Subsidiary n3Parador GmbHGermanyStepdown Subsidiary n4Parador Parkettwerke GmbHAustriaStepdown Subsidiary n5Parador UK LimitedUnited KingdomStepdown Subsidiary n6Pardor INC.United States of AmericaStepdown Subsidiary n7Parador Shanghai Trading Co., Ltd.ChinaJoint Venture n8Crestia Polytech Private LimitedIndiatWholly owned Subsidiary n9Topline Industries Private LimitedIndiaStepdown Subsidiary n10Aditya Polytechnic Private LimitedIndiaStepdown Subsidiary n11Prabhu Sainath Polymers Private LimitedIndiatStepdown Subsidiary n12Aditya Poly Industries Private LimitedIndiaStepdown Subsidiary n n n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income